Very good, the low gain is 2 and the high gain is 7 as you can imagine I used the low gain setting. Using an iPod as a source via a line out dock the performance of the amp using iem's or earbuds I found: 1. Good channel balance. 2. No hiss. 3. Easy to set up the volume even with the Westone 2 or the TripleFi 10.